Missouri DOR Adopts Amended Sales Tax Rule on Food Items

The Missouri Department of Revenue (DOR) adopted amendments to the sales tax rule on food items. The regulation clarifies when food is taxed at the reduced rate and emphasizes that taxability depends on the product sold, not the establishment. The regulation takes effect May 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-110.990, 04/01/26 Mo. Reg.]